[专业英语]审计词汇英汉对照 [复制链接]

审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性，可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce FLy|+4D_%4  
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审计词汇英汉对照 zP=J5qOZ8  
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ability to continue as a going concern               持续经营能力 }3[ [ONA  
acceptability                                     可接受性，可接受程度 v/yk T9@;  
acceptable level of detection risk                     检查风险的可接受水平 J)g(Nw,O  
acceptance of engagement                       接受委托 toIljca  
accepting the engagement for the first time              首次接受委托 TS3 00F  
access to asset                                         对资产的接触 5@ZD'  
according to                                     根据，依据，依照 kFk+TXLDIt  
account balance                                账户余额 yY_]YeeR  
account for                                       对……进行会计处理，核算；解释 QT%&vq  
accounting                                        会计，会计学 $/wr?  
accounting advisory serve                        会计咨询服务 OZt'ovY  
accounting firm                                 会计师事务所 2N)vEUyDV  
accounting information                      会计信息，会计资料 M6?Qw=  
accounting period                             会计期间 _TX.}167;-  
accounting policies                                   会计政策 ?+Qbr$]  
accounting professional bodies                 会计职业组织，会计职业团体 'w9tZO\2  
accounting records                                   会计记录 kV<VhBql!  
accounting responsibility                           会计责任 +%gh?  
accounting service                             会计服务 z5Nw+#m| i  
accounting standards                                会计准则 ?on3 z  
Accounting Standards for Business Enterprises       企业会计准则 yobi$mnsy!  
accounting system                             会计系统 XTeU2I  
accounting treatment                                会计处理 ^jCkM29eu  
accuracy                                    准确性，精确性 #),QWTl3  
additional audit procedures                      追加审计程序 J::SFu=  
addressee                                         收件人，收信人 [9+M/O|Vs  
Administration of State-owned Assets  (the～)     国有资产管理局 W BiBtU  
administrative laws and regulations                 行政法规 t5e(9Yhj  
adverse impact                                 不利影响，负面影响 QCtG #/  
adverse opinion                                反对意见 -@# AQ\  
advisory group                                  咨询组，顾问组 H9jj**W ;$  
agency fee                                        代理费，代理费用 @[JQCQ#r  
aggregate                                          总计，合计为…… HDy[/7"  
alternation of document and record                 变造文件和记录 y5R6/*;N.  
alternative audit procedures                      替代审计程序，备选审计程序  R6AZIN:  
amend                                              修改，修订 +qS$t  
amortisation                                      摊销  d;CD~s  
analytical capacity                             分析能力 O9>/WmLe  
analytical procedures                               分析性程序 ,g\.C+.S  
annual financial statements                        年度会计报表，年度财务报表 "ht2X w  
appendix                                          附录，附表 2'@0|k,yC  
applicable                                         适用的  %gf8'Q  
applicable laws and regulations                 适用的法规 R( q fP  
application systems                                  应用系统 IPT}JX'  
apply consistently                              一贯地执行，一贯地实施 t~bjDV^`  
appropriate                                       适当的，合适的； *YDx6\><  
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appropriate authorization                          适当的授权 WnIh( 0  
appropriateness of audit evidence                    审计证据的适当性 =n#xnZ3  
approval                                    批准，核准 4`*j F'N[  
assertion                                    (会计报表上的)认定；确认 * |,V$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +"d{P,[3J  
asset                                                 资产，财产 >eU;lru2Q  
asset restructuring                             资产重组 ex29rL3  
assignment of duties                                 职责的划分 Wxg|jP$~   
assistant                                     助理，助理人员 e1'_]   
associated company                                 联属公司，联营公司 8`*`4m  
association                                        联合，结合；协会，社团 u|w[b9^r  
assumption                                       假设，假定 ?.~@lE  
at a given date                                         在某一特定时日 _ :][{W#  
attestation                                         鉴证，公证 L:%h]-  
attestation service                             鉴证服务 ;>Kxl}+R  
audit adjustment                                审计调整 Z~P5SEg  
audit areas                                        审计领域 (2a~gQGD  
audit conclusion                                审计结论 B6ys5eQ  
audit effectiveness                             审计效果 Cjwg1?^RZ  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 9vVYZ}HC  
audit evidence                                          审计证据 5qFqH  
audit fee                                    审计费 &d~6MSk  
audit files                                          审计档案 \9 ^wM>U  
audit findings                                     审计中发现的事项 r
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audit implementation stage                        审计实施阶段 W;hI[9  
audit mark                                        审计标识 6t@3 a?  
audit materiality                                 审计重要性 ousoG$Pc  
audit method                                     审计方法 W}T$Z  
audit objective                                         审计目标，审计目的 $osDw1C  
audit of financial statements                      会计报表审计，财务报表审计 WMYvE\"  
audit opinion                                     审计意见 TT29LC@  
audit period                                      被审计期间，被审计年度 o 0fs M;K  
audit plan                                          审计计划 Q+#, VuM  
audit planning                                    编制审计计划，制定审计计划，审计计划 = [:ruE  
audit planning stage                                  审计计划阶段 -1U]@s  
audit procedure                                审计程序

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audit programme                               审计程序表，具体审计计划 ! WQEv_G@  
audit report                                       审计报告 ON!1lS  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 'Z;R!@Dm  
audit report with a qualified opinion                 有保留意见的审计报告 @mw1(J  
audit report with an adverse opinion                否定意见的审计报告 jgukW7H  
audit report with dual dates                      双重日期审计报告  5)mn  
audit reporting stage                                 审计报告阶段 =G*
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audit responsibility                                   审计责任 A2htD!3  
audit results                                      审计结果 QhN5t/Hr  
audit risk                                          审计风险 C/lpSe  
audit sampling                                          审计抽样 CbwQ'c$}  
audit sampling techniques                         审计抽样方法，审计抽样技术 r1t  TY?  
audit strategies                                  审计策略 iao_w'tJ  
audit summary                                         审计总结，审计小结 ,Y}HP3  
audit team                                         审计小组 G;` +MgJ)  
audit test                                    审计测试 P PmE.%_  
audit trail                                          审计轨迹 S{&;  
audit work                                        审计工作  X&(1DE  
audit working paper                                 审计工作底稿 6$`8y,TMSt  
audited financial statement                        审计会计报表，已审计财务报表 *y u|]T  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 3
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audit-oriented working paper                          (审计)业务类工作底稿 ,@(lYeD
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authorisation                                     授权 ^|OxlfS  
authorisation of transaction                       交易的授权 (i&:=Bfn)  
availability                                         可获得性 5Vf#
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balance                                      余额；差额；平衡 y1@{(CDp"  
balance sheet                                    资产负债表 _sx]`3/86  
bank                                                 银行 lP0'Zg(  
bank account                                    银行账户，银行户头 *<]ulR2  
bank statement                                 银行对账单 9Yd<_B
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barter transaction                              易货交易，以物换物交易 1XL^Zhr  
basis of audit                                    审计依据 X8y&|uH  
basis of preparation                                (会计报表的)编制基础 O &;Cca
 
book of account                               账目，账簿 jIg]?4bW[  
borrowing                                         借款，贷款，借债 zGA1  
branch                                              分支，分支机构，分店 lg~Gkd6  
brought forward                                (账户余额等的)承上年，承上期，承上页 mM!Gomp  
budget                                              预算 -I'#G D>  
building                                      建筑物；大楼 _KLKa/3  
business conditions                                  业务情况，经营情况 FL9Dz4  
business licence                               (企业等的)营业执照 3hGYNlQ^  
business relation                                业务关系 [Vc8j&:L  
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